技术用语词汇表(中英对照)XX1124.doc

技术用语词汇表(中英对照)XX1124 技术用语词汇表（中英对照）xx年11月24日中文英文缩写案例分析案头审计澳门特别行政区case studydeskauditMacau SpecialAdministrative Region版权保税区保税物流园区报关避税港并购不可抗力copyrightFree TradeZoneBonded LogisticParkcustoms declarationtaxhavenmergers andacquisitionsforce majeureFTZBLPM&A财务报表财务费用财政补贴财政部残值查帐征收产业链常见问答常设机构偿债能力成本分摊协议成本加成法成本与收益配比原则持续经营出口加工贸易创业投资企业financial statementfinancialexpensesfinancial subsidyMinistry of Financeresidualvaluetax basedon anactual profitbasisindustrial chainFrequentlyAsked QuestionsPermanentEstablishmentrepaying abilitycostsharing agreementcost-plus methodcost andine matchingprinciplegoing concernExportProcessing TradeVentureCapital enterpriseMOFFAQsPECSAVCenterprise代表处代扣代缴人待摊费用低值易耗品递延税款董事会对冲基金representative officetaxagentprepaid expenseslow-value consumablesdeferredtaxboard ofdirectorshedge fundRO法定代表人法人房地产业非独立代理人非关税壁垒费用抵扣分立分期legal representativelegalpersonreal estatedependentagentnon-tariff barriersexpensedeductiondivisionby installmentsREPage1of7技术用语词汇表（中英对照）xx年11月24日中文英文缩写高级管理人员高新技术企业个别计价法个人独资企业个人所得税工业产权工业企业公益性捐赠股东股权置换交易管理费管理费用国家税务总局国务院国有企业国债关联交易关联方关税工会经费功能风险分析公平交易原则公司法供应链公允价值购买力股份公司股票期权股权收购固定资产广告费senior managementpersonnelHigh NewTechnology Enterprisespecificidentification methodsoleproprietorship enterpriseindividualine taxindustrialproperty rightindustrialenterprisedonations forpublic interestshareholdershare-for-share transactionmanagementfeegeneral andadministrative expensesStateAdministration ofTaxationthe StateCouncilstate ownedenterprisegovernment bondsrelatedparty transactionrelatedpartyCustoms Dutylabourunion expensesfunctionaland riskanalysisarms lengthprincipleCompany Lawsupplychainfair marketvaluepurchasing powerjointstock panystockoptionsequity acquisitionfixedassetsadvertising expensesHNTEIITG&A expensesSATSOECDFMVFA海关估价海关归类海关免税仓库核定利润征税合伙企业合理商业目的合同条款合资企业坏账汇率Customs valuationtariffclassificationCustoms Warehousetaxon adeemed profitbasispartnership enterprisebonafide businesspurposecontractual termjointventurebad debtsexchangerateJV绩效奖励集团迁移计税基础performance rewardsgroupmovestax basisPage2of7技术用语词汇表（中英对照）xx年11月24日中文英文缩写记账加计扣除加权平均法加速折旧间接税金融机构金融衍生工具尽职调查经营范围经营净亏损经营性资产经营租赁净资产交货手续交货条件交易净利润法居民个人居民纳税人居民企业举债能力bookkeepingsuper deductionweightedaverage methodaelerateddepreciationindirect taxfinancialinstitutionderivative financialinstrumentsdue diligencebusinessscope operatinglossesbusiness assetsoperatinglease assetsproceduresof deliverytermsof deliverytransactional marginmethodindividual residenttaxresidentresident enterprisecreditingabilityDDNOLsTNMM可比非受控价格法可比企业可比数据可比信息可比性分析可变现价值可行性研究报告可转换债券客户服务领导合伙人控股公司扣缴义务人跨国公司跨境parable uncontrolledprice methodparableenterpriseparable dataparableinformationparability analysisrealisablevaluefeasibility studyconvertiblebondsLead ClientService Partnerholdingpanywithholding agentmultinationalpanycross-borderCUPLCSPMNC来料加工离岸基金利弊利得税利润法利润分割法toll manufacturingoffshorefundpros andconsProfits Taxprofit-based methodprofit split method免税毛利毛利率free-of-chargetax-free/tax-exemptgross profitgrossmarginPage3of7技术用语词汇表（中英对照）xx年11月24日中文英文缩写母公司parent pany纳税年度纳税人纳税调整匿名年数总和法tax yeartaxpayertaxadjustmenton ano-name basis/on ananonymous basisthesum-of-the-years-digits method企业财务咨询服务企业重组企业风险管理服务企业破产法企业所得税清算全球股权计划全球中国服务小组权益性投资权责发生制Financial AdvisoryServicesenterprise reorganisationEnterpriseRisk ServicesEnterpriseBankruptcy Lawenterpriseine taxliquidationGlobalEquity plansTheGlobal ChineseServices Groupequityinvestmenton anarual basisFASERSEITGCSG人力资源融资租赁Human ResourcesfinanceleaseHR商标商务部商誉上市公司审计辩护审计报告剩余利润分割法实际管理机构实收资本实质重于形式原则市场份额世界贸易组织视同销售首席执行官受益所有人收益性支出首次公开发行股票售后服务受控外国公司双倍余额递减法税收抵免税收协定税务登记证私人股权投资trade marktheMinistryofCommercegoodwilllisted panyauditdefenseaudit reportresidualprofit splitmethodactual managementor controlpaid-in capitalsubstanceover formprinciplemarket shareWorldTrade OrganisationdeemedsaleChief ExecutiveOfficerbeneficial ownerrevenueexpenditureInitial PublicOfferingsafter-sales servicecontrolforeign corporationsdoubledeclining balancemethodtax credittaxtreatytax registrationcertificateprivate equityMOCWTOCEOIPOCFCPEPage4of7技术用语词汇表（中英对照）xx年11月24日中文英文缩写损益表profit andloss aount/ine statement特别纳税调整特殊性重组特许权使用费同一控制同期资料投资回报土地使用权Special TaxAdjustmentsspecial reorganisationroyaltymoncontrolcontemporaneous documentationinvestmentreturnsland use-rightSTA外币外国企业外汇管制外商投资企业未分配利润无形资产foreign currencyforeignenterpriseforeign exchangecontrolforeign investedenterpriseretained earningsintangibleassetsFEFIE先进先出法现场审计现金流现金流量表现金收付制香港联合交易所香港特别行政区相互协商程序项目立项书消费税销售费用小型微利企业新兴市场first-in-first-out methodfieldauditcash flowstatementof cashflowson cashbasisthe StockExchange ofHong KongHongKong SpecialAdministrative Regionmutualagreement proceduresprojectinitiation proposalCunsumptionTaxselling expensessmall-scale enterpriseemergingmarketHKSARMAP亚太区研究开发业务宣传费业务招待费一般反避税条款一般利润分割法一般性重组银行存款印花税应付帐款应纳税所得额应收票据应收帐款营业代理人营业利润Asia Pacificregionresearch&developmentmarketing expensesentertainmentexpensesgeneral anti-avoidance rulesgeneralprofitsplitmethodordinary reorganisationbankdepositstamp dutyaountspayabletaxable inenotesreceivablesaounts receivablesbusinessagentbusiness profitR&DGAARSDAPARPage5of7技术用语词汇表（中英对照）xx年11月24日中文英文缩写营业税营业执照盈余公积有表决权股份有价证券有限责任公司预提所得税预约定价安排原材料源泉扣缴business taxbusinesslicenseundistributed reservesvotingsharemarketable securitieslimitedliability panywithholdingtaxadvance pricingarrangementraw materialswithholdingat sourceBTWHTAPARM在产品再销售价格法赞助支出转让定价增值税债权性投资债务重组债资比章程账面价值争议解决支付条件知识产权职工福利费职工教育经费直线法滞纳金中国控股公司中华人民共和国中国人民银行中间控股公司注册地注册资本住所专利专有技术资本公积资本利得资本弱化资本性支出资不抵债资产负债表资产净值资产收购资产收益率goods-in-processresale pricemethodsponsorship feestransferpricingValue AddedTaxdebt investmentdebtres